a.

that to improve services and provide convenience in the fulfilment of the obligation to pay stamp duty as well as to provide a sense of fairness and legal certainty in the implementation of stamp duty collection according to the principle of regulatory simplification, it is necessary to re-regulate the implementing provisions on stamp duty;

b.

that the regulation under the Minister of Finance Regulation Number 133/PMK.03/2021 concerning the Implementing Regulation of Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stamps, the Minister of Finance Regulation Number 134/PMK.03/2021 concerning Stamp Duty payment, General Characteristics and Special Characteristics of Adhesive Stamps, Unique Codes and Certain Information on Electronic Stamps, Stamps in Other Forms and Determination of the Validity of Stamps and Post-Dated Stamping and the Minister of Finance Regulation Number 151/PMK.03/2021 concerning the Appointment of Stamp Duty Collecting Agents and Procedures for the Collection, Remittance and Filing of Stamp Duty, has not fully regulated the simplification of regulations in improving services and providing convenience in fulfilling the obligation to pay stamp duty as well as to provide a sense of fairness and legal certainty, thereby, needs to be replaced;

c.

that based on the considerations referred to in letter a and letter b as well as to implement the provisions under Article 10 paragraph (2), Article 11 paragraph (5), Article 12 paragraph (4), Article 13 paragraph (5), Article 14 paragraph (2), Article 15 paragraph (2), Article 16 paragraph (2) and Article 20 of Law Number 10 of 2020 concerning Stamp Duty as well as the provisions under Article 6, Article 7 paragraph (4), Article 9 paragraph (4) and Article 11 paragraph (4) of Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stamps, it is necessary to enact a Minister of Finance Regulation concerning the Implementing Provisions on Stamp Duty;

 

 

 

 

 

1.

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;

2.

Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of Indonesia Number 3263) as amended several times, last amended by Law Number 6 of 2023 concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into a Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to the State Gazette of the Republic of Indonesia Number 6856);

3.

Law Number 17 of 2003 concerning State Finances (State Gazette of the Republic of Indonesia of 2003 Number 47, Supplement to the State Gazette of the Republic of Indonesia Number 4286);

4.

Law Number 39 of 2008 concerning Kementerian Negara (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);

5.

Law Number 10 of 2020 concerning Stamp Duty (State Gazette of the Republic of Indonesia of 2020 Number 240, Supplement to the State Gazette of the Republic of Indonesia Number 6571);

6.

Government Regulation Number 27 of 2014 concerning the Management of State/Local Property (State Gazette of the Republic of Indonesia of 2014 Number 92, Supplement to the State Gazette of the Republic of Indonesia Number 5533) as amended by Government Regulation Number 28 of 2020 concerning the Amendment to Government Regulation Number 27 of 2014 concerning the Management of State/Local Property (State Gazette of the Republic of Indonesia of 2020 Number 142, Supplement to the State Gazette of the Republic of Indonesia Number 6523);

7.

Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stamps (State Gazette of the Republic of Indonesia of 2021 Number 189, Supplement to the State Gazette of the Republic of Indonesia Number 6711);

8.

Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);

9.

Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2021 Number 1031) as amended several times, last amended by Minister of Finance Regulation Number 135 of 2023 concerning the Second Amendment to the Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2023 Number 977);

 

 

 

 

 

MINISTER OF FINANCE REGULATION CONCERNING THE IMPLEMENTING PROVISIONS ON STAMP DUTY.

 

 

 

 

 

 

Referred to herein this Ministerial Regulation:

1.

General Provisions and Tax Procedures Law is Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, last amended by Law Number 6 of 2023 concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into a Law.

2.

Stamp Duty is a tax on Documents.

3.

Documents are written materials or writings, in the form of handwriting, printing or electronic, which may be used as evidence or information.

4.

Signature is a sign as a commonly used symbol of a name, including initials, stamps or signature stamps or initial stamps, stamps or name stamps or other signs as a substitute for a signature or electronic signature referred to in the Law in the field of information and electronic transactions.

5.

Stamp is a label or strip in the form of an adhesive stamp, electronic or other forms that has the characteristics and contains security elements issued by the Government of the Republic of Indonesia, used to pay the tax on Documents.

6.

Adhesive Stamps are Stamps in the form of strips used by attachment to Documents.

7.

Electronic Stamps are Stamps in the form of labels used by affixture on Documents through a certain system.

8.

Electronic Stamp System is a certain system in the form of a series of electronic devices and procedures in an integrated system or application that functions to manufacture, distribute and affix Electronic Stamps.

9.

Stamps in Other Forms are Stamps manufactured using a franking machine, a computerised system, printing technology and digital Stamp printers.

10.

Franked Stamps are Stamps in the form of labels used by affixture on Documents using printing technology.

11.

Computerised Stamps are Stamps in the form of labels used by affixture on Documents using a computerised system.

12.

Impressed Stamps are Stamps in the form of labels used by affixture on Documents using printing technology.

13.

Digital Stamps are Stamps in the form of labels used by affixture on Documents using a Digital stamp printer.

14.

Digital Stamp System is a series of electronic devices and procedures in an integrated system or application owned by the Directorate General of Taxes and functions to prepare, distribute and affix Digital Stamps.

15.

Liable Party is the party subject to Stamp Duty and required to pay Stamp Duty payable.

16.

Distributor is a business entity that has the ability and qualifications to support the distribution and sales of Electronic Stamps through the Electronic Stamp System.

17.

Commitment-Making Officials is an official authorised by the Budget User/Proxy of Budget User to decide and/or undertake actions that may result in expenditures borne by the state budget.

18.

Contract is a written agreement between Commitment-Making Officials and the assignee, in the implementation of the procurement, management and sales of Stamps.

19.

Draft Contract is a draft written agreement between Commitment-Making Officials and the assignee, prepared according to Contract Documents standards and enacted by Commitment-Making Officials.

20.

Taxpayer is any individual or entity, comprising a taxpayer, a withholding agent and a collection agent having tax rights and obligations pursuant to statutory tax provisions.

21.

Post-Dated Stamping is stamping that requires approval from an official determined by the minister who administers governmental affairs in the field of state finances.

22.

Post Office Officials are officials of PT Pos Indonesia (Persero) tasked with serving requests for Post-Dated Stamping.

23.

Directorate General of Taxes Officials, hereinafter referred to as DGT Officials, are civil servants within the Directorate General of Taxes who hold supervisory positions and are tasked with serving requests for Post- Dated Stamping.

24.

Stamp Duty Collecting Agent is a party required to collect Stamp Duty payable on certain Documents from Liable Parties, remit Stamp Duty into the state treasury and file the collection and remittance of Stamp Duty to the Directorate General of Taxes.

25.

Taxable Period is a period used as the basis for a Taxpayer to calculate, remit and file tax payable in a certain period as stipulated under the General Provisions and Tax Procedures Law.

26.

Tax Office is a vertical agency of the Directorate General of Taxes which is under and directly responsible to the Head of the Regional Tax Office of the Directorate General of Taxes.

27.

Periodic Stamp Duty Return, hereinafter referred to as the Periodic Stamp Duty SPT, is a tax return used by Stamp Duty Collecting Agents to file Stamp Duty collection on a Liable Party and the remittance of Stamp Duty into the state treasury for a Taxable Period.

28.

Proof of Receipt is proof issued for an application or filing that has been completely received.

29.

Deposit is a remittance in advance of Stamp Duty.

30.

Tax Payment Slip is a receipt of tax payment or remittance using a specific form or other means into the state treasury through a place of payment appointed by the minister who administers governmental affairs in the field of state finances.

31.

State Revenue Transaction Number is a unique number as proof of payment/remittance into the state treasury issued by the settlement system consisting of a combination of letters and numbers.

32.

Notice of Tax Assessment is a notice of assessment that includes the notice of tax underpayment assessment, notice of additional tax underpayment assessment, notice of nil tax assessment and notice of tax overpayment assessment.

33.

Notice of Tax Collection is a notice for the collection of tax and/or administrative penalties in the form of interest and/or fines.

34.

Minister is the minister who administers governmental affairs in the field of state finances.

 

 

 

 

 

The scope of regulation under this Ministerial Regulation includes:

a.

objects, the time it becomes payable and Liable Parties of Stamp Duty;

b.

procedures for the Stamp Duty payment, the implementation of the procurement, management and sales of Stamps as well as the determination of the validity of Stamps;

c.

Post-Dated Stamping;

d.

Stamp Duty collection; and

e.

the refund of tax overpayment that should not otherwise be payable.

 

 

 

 

 

 

(1)

Stamp Duty is imposed on:

 

a.

Documents prepared as a tool to explain a civil incident; and

 

b.

Documents used as evidence in court.

(2)

Civil documents referred to in paragraph (1) subparagraph a include:

 

a.

letters of agreement, certificates, statement letters or other similar letters as well as the copies thereof;

 

b.

notarial documents as well as the grosse, copy and extract thereof;

 

c.

Conveyance deeds as well as the copy and extract thereof;

 

d.

securities in whatever name and form;

 

e.

Documents of securities transactions, including Documents of futures contract transactions, in whatever name and form;

 

f.

auction Documents in the form of extract of auction report, auction report, copy of auction report and grosse of auction report;

 

g.

Documents stating an amount of money with a nominal value exceeding IDR5,000,000.00 (five million rupiah) which:

 

 

1.

state the receipt of money; or

 

 

2.

contain an acknowledgment that the debt has been fully or partially settled or taken into account;

 

h.

other Documents stipulated by a Government Regulation.

(3)

Stamp Duty is not imposed on Documents in the form of:

 

a.

Documents related to the traffic of people and goods:

 

 

1.

letters of goods storage;

 

 

2.

seaway bill of lading;

 

 

3.

passenger and freight transport documents;

 

 

4.

delivery notes and goods received notes;

 

 

5.

consignment note; and

 

 

6.

other letters equivalent to the letters referred to in number 1 to number 5;

 

b.

all forms of diplomas;

 

c.

receipt of payments of salaries, retention allowance, pension, allowances and other payments related to an employment relationship as well as letters submitted to obtain the said payments;

 

d.

state revenue receipts from the state treasury, local government treasury, banks and other institutions appointed by the state pursuant to statutory provisions;

 

e.

receipts for all types of taxes and for other equivalent revenues originating from the state treasury, local governance treasury, banks and other institutions appointed pursuant to statutory provisions;

 

f.

receipts prepared for organisations’ internal purposes;

 

g.

Documents stating money or securities deposits, payment of deposits to depositors by banks, cooperatives and other entities that organise money deposits or issuance of securities by custodians to customers;

 

h.

pledge;

 

i.

profit sharing agreements, interest or yields from securities, in whatever name and form; and

 

j.

Documents issued or produced by Bank Indonesia in the context of implementing monetary policies.

 

 

 

 

 

Stamp Duty is payable at the time:

a.

Documents are affixed with a Signature, for:

 

1.

letters of agreement as well the copies thereof referred to in Article 3 paragraph (2) subparagraph a;

 

2.

notarial documents as well as the grosse, copy and extract thereof referred to in Article 3 paragraph (2) subparagraph b; and

 

3.

Conveyance Deeds as well as the copy and extract thereof referred to in Article 3 paragraph (2) subparagraph c.

b.

Documents are completed, for:

 

1.

securities in whatever name and form referred to in Article 3 paragraph (2) subparagraph d; and

 

2.

Documents of securities transactions, including Documents of futures contract transactions, in whatever name and form referred to in Article 3 paragraph (2) subparagraph e.

c.

Documents are submitted to the party for whom they are prepared, for:

 

1.

certificates, statement letters or other similar letters as well as the copies thereof referred to in Article 3 paragraph (2) subparagraph a;

 

2.

auction Documents referred to in Article 3 paragraph (2) subparagraph f; and

 

3.

Documents stating an amount of money referred to in Article 3 paragraph (2) subparagraph g.

d.

Documents submitted to the court, for Documents used as evidence in court referred to in Article 3 paragraph (1) subparagraph b;

e.

Documents used in Indonesia, for Documents referred to in Article 3 paragraph (2) that are prepared overseas.

 

 

 

 

 

(1)

On Documents prepared unilaterally, Stamp Duty is payable to the party receiving the Documents.

(2)

On Documents prepared by 2 (two) or more parties, Stamp Duty is payable to each party for the Documents they receive.

(3)

Excluded from the provisions referred to in paragraph (1) and paragraph (2), on Documents in the form of securities referred to in Article 3 paragraph (2) subparagraph d, Stamp Duty is payable to the party issuing the securities.

(4)

On Documents used as evidence in court referred to in Article 3 paragraph (1) subparagraph b, Stamp Duty is payable to the party submitting the Documents.

(5)

On Documents referred to in Article 3 which are prepared overseas and used in Indonesia, Stamp Duty is payable to the party constituting the beneficiary of the Documents.

(6)

The provisions on the Liable Party referred to in paragraph (1), paragraph (2), paragraph (3), paragraph (4) and paragraph (5) do not prevent the party or parties from agreeing or determining the party paying the Stamp Duty.

 

 

 

 

 

 

 

(1)

Stamp Duty is paid by the Liable Party at the time Stamp Duty is payable.

(2)

Stamp Duty payable on Documents is paid using:

 

a.

Stamps; or

 

b.

Tax Payment Slip.

(3)

Stamps referred to in paragraph (2) subparagraph a are in the form of:

 

a.

Adhesive Stamps;

 

b.

Electronic Stamps; or

 

c.

Stamps in Other Forms.

(4)

The Money-printing Public Corporation of the Republic of Indonesia implements:

 

a.

the printing of Adhesive Stamps; and

 

b.

the manufacture and distribution of Electronic Stamps, through Government Assignments pursuant to statutory provisions in the field of Stamp Duty.

(5)

PT Pos Indonesia (Persero) distributes and sells Adhesive Stamps through Government Assignments pursuant to statutory provisions in the field of Stamp Duty.

(6)

Stamps in Other Forms are manufactured after the Taxpayer obtains a permit from the Minister as per his/her authority.

(7)

The Minister delegates the authority to grant the authority and revoke the permit to manufacture Stamps in Other Forms referred to in paragraph (6) in the form of delegation to the Director General of Taxes.

 

 

 

 

 

 

(1)

Stamp Duty is paid using Adhesive Stamps as referred to in Article 6 paragraph (2) subparagraph a by affixing an Adhesive Stamp which is legal and valid and has never been used for Stamp Duty payment on Documents, to Documents subject to Stamp Duty payable.

(2)

The Adhesive Stamp referred to in paragraph (1) is affixed under the following provisions:

 

a.

the Adhesive Stamp is fully attached intact and undamaged at the place where the Signature will be affixed; and

 

b.

affixed with a Signature partly on paper and partly on the Adhesive Stamp accompanied by the date, month and year the signing is conducted.

 

 

 

 

 

(1)

Adhesive Stamps referred to in Article 6 paragraph (3) subparagraph a have general characteristics and special characteristics.

(2)

The general characteristics referred to in paragraph (1) consist of:

 

a.

an image of the national emblem Garuda Pancasila;

 

b.

the phrase “ADHESIVE STAMP”;

 

c.

figures and the phrase indicating the Stamp Duty rate.

 

d.

micro modulation text "INDONESIA";

 

e.

blocks of traditional Indonesian ornaments in the form of text and/or images; and

 

f.

the phrase “DATED. 20".

(3)

The special characteristics referred to in paragraph (1) are listed in Appendix letter A which constitutes an integral part of this Ministerial Regulation.

(4)

In the event that additional security elements are required in the printing of Adhesive Stamps, the additional special characteristics in the form of design, materials and printing techniques are stipulated by the Minister.

 

 

 

 

 

(1)

The Minister stipulates the assignment to:

 

a.

the Money-printing Public Corporation of the Republic of Indonesia to implement the printing of Adhesive Stamps; and

 

b.

PT Pos Indonesia (Persero) to distribute and sell Adhesive Stamps.

(2)

The authority to determine the assignment referred to in paragraph (1) is delegated in the form of a mandate to the Director General of Taxes.

(3)

The printing of Adhesive Stamps referred to in paragraph (1) subparagraph a is at the minimum in the form of:

 

a.

design concept development;

 

b.

the provision of raw materials;

 

c.

the determination of the printing techniques; and

 

d.

printing.

(4)

The printing of Adhesive Stamps referred to in paragraph (1) subparagraph a is assigned contractually between the Directorate General of Taxes and the Money-printing Public Corporation of the Republic of Indonesia.

(5)

The distribution and sales of Adhesive Stamps referred to in paragraph (1) subparagraph b are assigned contractually between the Directorate General of Taxes and PT Pos Indonesia (Persero).

(6)

The contractual assignment referred to in paragraph (4) and paragraph (5) in the Directorate General of Taxes is implemented by Commitment-Making Officials.

(7)

The assignment referred to in paragraph (6) is implemented by taking into account the availability of the budget sourced from the State Budget.

(8)

The provisions on procedures and sample format of Documents in the implementation of the contractual assignment of the printing of Adhesive Stamps as well as distribution and sales of Adhesive Stamps referred to in paragraph (6) are listed in Appendix letter B which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

(1)

The Money-printing Public Corporation of the Republic of Indonesia is responsible for the implementation of the Contract in the printing of Adhesive Stamps.

(2)

The Contract referred to in paragraph (1) is implemented pursuant to the provisions listed in the Contract Documents, including ensuring the accuracy of:

 

a.

the calculation of the quantity;

 

b.

the time of supply; and

 

c.

the place of supply.

(3)

The Money-printing Public Corporation of the Republic of Indonesia must report the implementation of the printing of Adhesive Stamps to the Minister through the Director General of Taxes by providing data and/or information on:

 

a.

the serial number of the printed Adhesive Stamps; and

 

b.

the date of supply.

(4)

Data and/or information referred to in paragraph (3) is provided in an integrated manner with the system of the Directorate General of Taxes.

(5)

In the event that the system referred to in paragraph (4) is not yet available, the Money-printing Public Corporation of the Republic of Indonesia must submit the report referred to in paragraph (3) to the Minister through the Director General of Taxes no later than the 10th (tenth) of the following month after the Contract term expires.

 

 

 

 

 

(1)

PT Pos Indonesia (Persero) is responsible for the implementation of the Contract in the distribution and sales of Adhesive Stamps.

(2)

The Contract referred to in paragraph (1) is implemented pursuant to the provisions listed in the Contract Documents, including ensuring:

 

a.

the availability of Adhesive Stamps; and

 

b.

remittance proceeds from the sales of Adhesive Stamps.

(3)

In ensuring the availability of Adhesive Stamps referred to in paragraph (2) subparagraph a, PT Pos Indonesia (Persero) must:

 

a.

distribute Adhesive Stamps to PT Pos Indonesia (Persero) counters throughout the territory of the State of the Republic of Indonesia; and

 

b.

sell legal and valid Adhesive Stamps pursuant to statutory provisions.

(4)

The Adhesive Stamps referred to in paragraph (3) subparagraph b are sold at a selling price amounting to the nominal value of Adhesive Stamps.

(5)

The proceeds from the sales of Adhesive Stamps referred to in paragraph (2) subparagraph b are remitted at the end of the day Adhesive Stamps are sold using a Tax Payment Slip or other administrative means equivalent to the Tax Payment Slip pursuant to statutory provisions in the field of taxation.

(6)

PT Pos Indonesia (Persero) must report the implementation of distribution and sales of Adhesive Stamps to the Minister through the Director General of Taxes by providing data and/or information on:

 

a.

the receipt and distribution of Adhesive Stamps;

 

b.

the sales of Adhesive Stamps;

 

c.

remittance proceeds from the sales of Adhesive Stamps; and

 

d.

inventory of Adhesive Stamps, including Adhesive Stamps under its control:

 

 

1.

which are still valid but damaged, thereby, the authentic characteristics are no longer clear; and/or

 

 

2.

which have been declared invalid pursuant to statutory provisions.

(7)

Data and/or information referred to in paragraph (6) is provided in an integrated manner with the system of the Directorate General of Taxes.

(8)

In the event that the system referred to in paragraph (7) is not yet available, PT Pos Indonesia (Persero) must submit the report referred to in paragraph (6) to the Minister through the Director General of Taxes no later than the 10th (tenth) every month.

 

 

 

 

 

(1)

For the implementation of the Contract in the printing of Adhesive Stamps referred to in Article 10, the Money-printing Public Corporation of the Republic of Indonesia is entitled to receive compensation for every piece of the printed Adhesive Stamps.

(2)

For the implementation of the Contract in the distribution and sales of Adhesive Stamps referred to in Article 11, PT Pos Indonesia (Persero) is entitled to receive compensation for every piece of the sold Adhesive Stamps.

(3)

The amount and changes in the amount of compensation for:

 

a.

the printing of per piece of Adhesive Stamps; and

 

b.

the distribution and sales of per piece of Adhesive Stamps,

 

are stipulated by the Director General of Taxes after receiving considerations from the Government’s internal supervisory officers who administer governmental affairs in the field of the supervision of state/local finances and national development.

(4)

The proposal for changes in the amount of compensation referred to in paragraph (3) may originate from:

 

a.

the Money-printing Public Corporation of the Republic of Indonesia, for printing compensation per piece of Adhesive Stamps; or

 

b.

PT Pos Indonesia (Persero), for distribution and sales compensation per piece of Adhesive Stamps.

 

 

 

 

 

(1)

The implementation of the Contract in the printing of Adhesive Stamps is paid pursuant to the provisions listed in the Contract Documents and statutory provisions in the field of state finances.

(2)

The implementation of the Contract in the distribution and sales of Adhesive Stamps is paid pursuant to the provisions listed in the Contract Documents and statutory provisions in the field of state finances.

 

 

 

 

 

(1)

The Director General of Taxes administers and supervises the sales of Adhesive Stamps.

(2)

The administration of Adhesive Stamps referred to in paragraph (1) includes:

 

a.

the recording, filing and physical counting of Adhesive Stamps inventory; and

 

b.

the destruction of damaged or invalid Adhesive Stamps,

 

pursuant to statutory provisions stipulating the management of state/local property.

(3)

The Adhesive Stamps referred to in paragraph (2) are administered by considering data and/or information obtained from the implementation report on the distribution and sales of Adhesive Stamps referred to in Article 11 paragraph (6).

(4)

In the supervision of the sales of Adhesive Stamps referred to in paragraph (1), the Director General of Taxes periodically verifies the conformity of:

 

a.

the value of the remittance of proceeds from the sales of Adhesive Stamps referred to in Article 11 paragraph (5); and

 

b.

the amount of Adhesive Stamps inventory based on the physical counting of Adhesive Stamps inventory,

 

with the sales value of Adhesive Stamps reported in the implementation report on the distribution and sales of Adhesive Stamps referred to in Article 11 paragraph (6).

(5)

In the event that based on the results of the verification referred to in paragraph (4) there is an unreported sales value, PT Pos Indonesia (Persero) is required to remit Stamp Duty in the amount of the unreported sales value.

 

 

 

 

 

(1)

In the event that the Money-printing Public Corporation of the Republic of Indonesia declares the inability to implement the printing of Adhesive Stamps due to force majeure, the Money-printing Public Corporation of the Republic of Indonesia may appoint other parties to print Adhesive Stamps.

(2)

In the event that PT Pos Indonesia (Persero) declares the inability to implement the distribution and/or sales of Adhesive Stamps due to force majeure, PT Pos Indonesia (Persero) may appoint other parties to distribute and/or sell Adhesive Stamps.

(3)

The force majeure referred to in paragraph (1) and paragraph (2) is force majeure pursuant to statutory provisions in the field of Stamp Duty.

(4)

Other parties referred to in paragraph (1) and paragraph (2) are Taxpayers that fulfil the following provisions:

 

a.

having filed:

 

 

1.

the annual income tax returns for the last 2 (two) tax years; and

 

 

2.

periodic value added tax returns for the last 3 (three) Taxable Periods, as their obligation pursuant to statutory provisions in the field of taxation;

 

b.

having no tax liability or having tax liability but the entire tax liability has received the permit to defer or pay tax in instalments pursuant to statutory provisions in the field of taxation; and

 

c.

not currently under the handling process of a tax crime, namely a public preliminary audit, investigation or prosecution.

(5)

The other parties referred to in paragraph (1) and paragraph (2) are appointed with approval from the Minister.

(6)

The authority to grant approval referred to in paragraph (5) is delegated in the form of a mandate to the Director General of Taxes.

(7)

The printing of Adhesive Stamps through other parties shall not change the amount of compensation and value of the Contract in the printing of Adhesive Stamps.

(8)

The distribution and/or sales of Adhesive Stamps through other parties shall not change the amount of compensation and value of the Contract in the distribution and sales of Adhesive Stamps.

(9)

The provisions on procedures for the granting of approval referred to in paragraph (6) are listed in Appendix letter C which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

 

(1)

The Stamp Duty payment using Electronic Stamps referred to in Article 6 paragraph (3) subparagraph b is conducted by affixing Electronic Stamps pada Documents subject to Stamp Duty payable in the electronic format through the Electronic Stamp System.

(2)

Electronic Stamps referred to in paragraph (1) are affixed by taking into account the instructions for use which constitute an integral part of the Electronic Stamp System.

 

 

 

 

 

(1)

The Electronic Stamp referred to in Article 6 paragraph (3) subparagraph b has a unique code and certain details.

(2)

The unique code referred to in paragraph (1) is a code that may be read using a scanner application that displays information at a minimum in the form of a 22 (twenty-two) alphanumeric serial number of the Electronic Stamp.

(3)

Certain details referred to in paragraph (1) consist of:

 

a.

image of the national emblem of Garuda Pancasila;

 

b.

the phrase “ELECTRONIC STAMP”; and

 

c.

figures and the phrase indicating the Stamp Duty rate.

 

 

 

 

 

(1)

The Minister stipulates the assignment to the Money-printing Public Corporation of the Republic of Indonesia to manufacture and distribute Electronic Stamps.

(2)

The authority to determine the assignment referred to in paragraph (1) is delegated in the form of a mandate to the Director General of Taxes.

(3)

The manufacture of Electronic Stamps referred to in paragraph (1) is at the minimum in the form of:

 

a.

design concept development;

 

b.

the provision of the Electronic Stamp System; and

 

c.

the manufacture.

(4)

In distributing the Electronic Stamps referred to in paragraph (1), the Money-printing Public Corporation of the Republic of Indonesia cooperates with Distributors.

(5)

The manufacture and distribution of Electronic Stamps are assigned contractually between the Directorate General of Taxes and the Money-printing Public Corporation of the Republic of Indonesia.

(6)

The contractual assignment referred to in paragraph (5) in the Directorate General of Taxes is implemented by Commitment-Making Officials.

(7)

The assignment referred to in paragraph (6) is implemented by taking into account the availability of the budget sourced from the State Budget.

(8)

The provisions on procedures and sample format of Documents in the implementation of the contractual assignment of the manufacture and distribution of Electronic Stamps referred to in paragraph (6) are listed in Appendix letter D which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

(1)

The Money-printing Public Corporation of the Republic of Indonesia is responsible for the implementation of the Contract in the manufacture and distribution of Electronic Stamps.

(2)

The Contract referred to in paragraph (1) is implemented pursuant to the provisions listed in the Contract Documents, including ensuring the availability of Electronic Stamps.

(3)

In ensuring the availability of Electronic Stamps, the Money-printing Public Corporation of the Republic of Indonesia must provide Electronic Stamps for:

 

a.

Distributors; and

 

b.

Stamp Duty Collecting Agents.

(4)

Electronic Stamps are provided to Distributors after ensuring that the Distributor has performed Deposit into the state treasury using a Tax Payment Slip or other administrative means equivalent to the Tax Payment Slip pursuant to statutory provisions in the field of taxation.

(5)

The Deposit referred to in paragraph (4) is a sign that Electronic Stamps have been sold as stipulated under the Government Regulation stipulating the procurement, management and sales of Stamps.

(6)

Electronic Stamps are provided to Stamp Duty Collecting Agents without prior Deposit by Stamp Duty Collecting Agents.

(7)

Stamp Duty Collecting Agents are required to remit Stamp Duty amounting to the nominal value of the Electronic Stamps that have been affixed to Documents into the state treasury.

(8)

Money-printing Public Corporation of the Republic of Indonesia must report the implementation of the manufacture and distribution of Electronic Stamps to the Minister through the Director General of Taxes by providing data and/or information on the manufacture, distribution, sales and use of Electronic Stamps in every transaction.

(9)

Data and/or information referred to in paragraph (8) is provided in an integrated manner with the system of the Directorate General of Taxes.

 

 

 

 

 

(1)

Distributors referred to in Article 19 paragraph (3) subparagraph a must fulfil the following qualifications:

 

a.

Taxpayers that fulfil the following provisions:

 

 

1.

having filed:

 

 

 

a)

the annual income tax returns for the last 2 (two) tax years; and

 

 

 

b)

periodic value added tax returns for the last 3 (three) Taxable Periods,

 

 

2.

having no tax liability or having tax liability but the entire tax liability has received the permit to defer or pay tax in instalments pursuant to statutory provisions in the field of taxation; and

 

 

3.

not currently under the handling process of a tax crime, namely a public preliminary audit, investigation or prosecution;

 

b.

having the financial ability to guarantee the availability of the availability of Electronic Stamps; and

 

c.

having the ability to maintain the security of the Electronic Stamp System.

(2)

The Distributors referred to in paragraph (1) must sell Electronic Stamps to retailers and the general public.

(3)

The Distributors referred to in paragraph (2) sell Electronic Stamps at a selling price amounting to the nominal value of the Electronic Stamps.

(4)

The retailers referred to in paragraph (2) may sell Electronic Stamps at a different selling price from the nominal value of the Electronic Stamps.

 

 

 

 

 

(1)

For the implementation of the Contract in the manufacture and distribution of Electronic Stamps referred to in Article 19, the Money-printing Public Corporation of the Republic of Indonesia is entitled to receive compensation for every unit of Electronic Stamps provided to:

 

a.

Distributors, to be sold to retailers and the general public; and

 

b.

Stamp Duty Collecting Agents, for the implementation of Stamp Duty collection and Stamp Duty collection has been remitted into the state treasury.

(2)

The amount and changes in the amount of manufacture and distribution compensation per unit of Electronic Stamps are stipulated by the Director General of Taxes Decree after receiving considerations from the Government’s internal supervisory officers who administer governmental affairs in the field of the supervision of state/local finances and national development.

(3)

The proposal for changes in the amount of manufacture and distribution compensation per unit of Electronic Stamps referred to in paragraph (2) may originate from the Money-printing Public Corporation of the Republic of Indonesia.

 

 

 

 

 

The implementation of the Contract in the manufacture and distribution of Electronic Stamps is paid pursuant to the provisions listed in the Contract Documents and statutory provisions in the field of state finances.

 

 

 

 

 

(1)

the Director General of Taxes supervises the sales of Electronic Stamps.

(2)

In the supervision of sales of Electronic Stamps referred to in paragraph (1), the Director General of Taxes may audit the Electronic Stamp System.

(3)

The Audit of the Electronic Stamp System referred to in paragraph (2) is conducted to ensure:

 

a.

the security of the Electronic Stamp System;

 

b.

there is a separation of functions of the distribution of Electronic Stamps to

 

 

1.

Distributors to be sold to retailers and the general public; and

 

 

2.

Stamp Duty Collecting Agents;

 

c.

the Electronic Stamps are distributed to Distributors to be sold to retailers and the general public based on the Deposit referred to in Article 19 paragraph (4); and

 

d.

the conformity of the value of Electronic Stamps distributed to Stamp Duty Collecting Agents with the value of the remittance conducted by Stamp Duty Collecting Agents and the value of Electronic Stamps available for Stamp Duty collection purposes.

 

 

 

 

 

(1)

In the event that the Money-printing Public Corporation of the Republic of Indonesia declares the inability to implement the manufacture of Electronic Stamps due to force majeure, the Money-printing Public Corporation of the Republic of Indonesia may appoint other parties to manufacture Electronic Stamps.

(2)

The force majeure referred to in paragraph (1) is force majeure pursuant to statutory provisions in the field of Stamp Duty.

(3)

Other parties referred to in paragraph (1) are Taxpayers that fulfil the following provisions:

 

a.

having filed:

 

 

1.

the annual income tax returns for the last 2 (two) tax years; and

 

 

2.

periodic value added tax returns for the last 3 (three) Taxable Periods,

 

b.

having no tax liability or having tax liability but the entire tax liability has received the permit to defer or pay tax in instalments pursuant to statutory provisions in the field of taxation; and

 

c.

not currently under the handling process of a tax crime, namely a public preliminary audit, investigation or prosecution.

(4)

The other parties referred to in paragraph (1) are appointed with approval from the Minister.

(5)

The authority to grant approval referred to in paragraph (4) is delegated in the form of a mandate to the Director General of Taxes.

(6)

The manufacture of Electronic Stamps through other parties referred to in paragraph (1) does not change the amount of compensation and value of the Contract in the manufacture and distribution of Electronic Stamps.

(7)

The provisions on procedures for the granting of approval referred to in paragraph (5) are listed in Appendix letter E which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

 

(1)

Stamps in Other Forms referred to in Article 6 paragraph (3) subparagraph c include:

 

a.

Franked Stamps;

 

b.

Computerised Stamps;

 

c.

Impressed Stamps; and

 

d.

Digital Stamps.

(2)

Impressed Stamps referred to in paragraph (1) subparagraph c and the Digital Stamps referred to in paragraph (1) subparagraph d are used for Stamp Duty collection by Stamp Duty Collecting Agents.

 

 

 

 

 

(1)

The Stamp Duty payment using Stamps in Other Forms referred to in Article 25 paragraph (1) is conducted by affixing Stamps in Other Forms to Documents subject to Stamp Duty payable.

(2)

The Stamps in Other Forms referred to in paragraph (1) are affixed by the Taxpayers that have obtained the permit to manufacture Stamps in Other Forms.

(3)

In the event that Documents subject to Stamp Duty payable consist of 2 (two) or more sheets, Stamps in Other Forms referred to in Article 25 paragraph (1) are affixed to the first sheet of the Documents.

 

 

 

 

 

(1)

Franked Stamps referred to in Article 25 paragraph (1) subparagraph a have elements that consist of:

 

a.

franked red colour;

 

b.

the Ministry of Finance logo;

 

c.

the phrase “the Directorate General of Taxes";

 

d.

the logo and/or writing of the name of the Taxpayer holding the permit;

 

e.

the phrase “FRANKED STAMP";

 

f.

figures indicating the Stamp Duty rate;

 

g.

the date, month and year of affixture;

 

h.

the machine number; and

 

i.

the unique code.

(2)

The Computerised Stamps referred to in Article 25 paragraph (1) subparagraph b have elements that consist of:

 

a.

the phrase “COMPUTERISED STAMP”;

 

b.

figures indicating the Stamp Duty rate; and

 

c.

the date, month and year of affixture.

(3)

The Impressed Stamps referred to in Article 25 paragraph (1) subparagraph c have elements that consist of:

 

a.

the phrase “IMPRESSED STAMP”;

 

b.

the Ministry of Finance logo;

 

c.

figures indicating the Stamp Duty rate; and

 

d.

the name of the Taxpayer holding the permit.

(4)

The Digital Stamps referred to in Article 25 paragraph (1) subparagraph d have elements that consist of:

 

a.

fluorescent franked red colour;

 

b.

the phrase “DIGITAL STAMP";

 

c.

the Ministry of Finance logo;

 

d.

figures and the phrase indicating the Stamp Duty rate; and

 

e.

a special code that may be read using a scanner application that displays information at the minimum in the form of:

 

 

1.

the name of the Taxpayer holding the permit;

 

 

2.

22 (twenty-two)-digit serial number; and

 

 

3.

the serial number of the printer registered with the system of the Directorate General of Taxes.

 

 

 

 

 

(1)

The permit to manufacture Stamps in Other Forms referred to in Article 6 paragraph (7) is granted by the Head of the Tax Office where the Taxpayer is registered pursuant to statutory provisions.

(2)

To obtain the permit to manufacture Stamps in Other Forms referred to in paragraph (1), the Taxpayer must apply for the permit to the Head of the Tax Office where the Taxpayer is registered.

(3)

Excluded from the provisions referred to in paragraph (2), the permit to manufacture Digital Stamps is granted automatically to the Taxpayer that has been determined as a Stamp Duty Collecting Agent, by issuing the permit to manufacture Stamps in Other Forms.

(4)

Taxpayers that may apply for the permit referred to in paragraph (2) are Taxpayers that:

 

a.

have franking machines, to manufacture Franked Stamps;

 

b.

issue Documents securities other than cheques and bank giro credits with a quantity of more than 1,000 (one thousand) Documents in 1 (one) month and have computers, to manufacture Computerised Stamps; and

 

c.

conduct a printing business and have received the operational permit in the field of security Document printing from the Coordinating Board for Counterfeit Money Eradication, to manufacture Impressed Stamps.

(5)

The application for the permit referred to in paragraph (2) must be attached with:

 

a.

for the manufacture of Franked Stamps:

 

 

1.

a certificate of proper use from the provider of the franking machine; and

 

 

2.

a statement letter of ownership of the franking machine;

 

b.

for the manufacture of Computerised Stamps, the statement letter of the use of Computerised Stamps; and

 

c.

for the manufacture of Impressed Stamps:

 

 

1.

the format of Impressed Stamps that fulfil the elements referred to in Article 27 paragraph (3); and

 

 

2.

a photocopy of operational permit Documents in the field of security Document printing from the Coordinating Board for Counterfeit Money Eradication.

(6)

The application for the permit referred to in paragraph (5) is submitted:

 

a.

in person;

 

b.

by post, freight forwarding companies or courier services with proof of postage; or

 

c.

electronically.

(7)

The application for the permit referred to in paragraph (6) subparagraph c is submitted electronically in the event that the system is available.

(8)

Procedures for the submission of the application for the permit referred to in paragraph (6) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(9)

For the application for the permit referred to in paragraph (6) that has been completely received, a Proof of Receipt is issued.

 

 

 

 

 

(1)

Based on the application for the permit referred to in Article 28 paragraph (2), the Head of the Tax Office where the Taxpayer is registered issues:

 

a.

the permit to manufacture Stamps in Other Forms in the event that the application for the permit fulfils the provisions referred to in Article 28 paragraph (4) and paragraph (5); or

 

b.

the rejection letter for the granting of the permit to manufacture Stamps in Other Forms in the event that the application for the permit does not fulfil the provisions referred to in Article 28 paragraph (4) or paragraph (5),

 

no later than 5 (five) business days from the time the Proof of Receipt referred to in Article 28 paragraph (9) is issued.

(2)

Procedures for the submission of the permit and rejection letter referred to in paragraph (1) to Taxpayers are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

 

 

 

 

 

(1)

The Head of the Tax Office where the Taxpayer is registered referred to in Article 29 paragraph (1) may amend the permit to manufacture Stamps in Other Forms based on the application by the Taxpayer in the event of errors in data due to misspellings or incorrect input in the application used for serving the registration of franking machines.

(2)

The application for the amendment of the permit referred to in paragraph (1) may be submitted:

 

a.

in person;

 

b.

by post, freight forwarding companies or courier services with proof of postage; or

 

c.

electronically.

(3)

The application for the amendment of the permit referred to in paragraph (2) subparagraph c is submitted electronically in the event that the system is available.

(4)

For the application for the amendment of the permit referred to in paragraph (2) that has been completely received, a Proof of Receipt is issued.

(5)

Based on the application for the amendment of the permit referred to in paragraph (1), the Head of the Tax Office where the Taxpayer is registered issues the permit to manufacture Stamps in Other Forms resulting from the amendment, no later than 10 (ten) business days after the Proof of Receipt referred to in paragraph (4) is issued.

(6)

In the event that the period referred to in paragraph (5) has elapsed and the Head of the Tax Office where the Taxpayer is registered does not issue the permit to manufacture Stamps in Other Forms resulting from the amendment, the application for the amendment of the permit referred to in paragraph (1) is deemed accepted and the Head of the Tax Office where the Taxpayer is registered must issue the permit to manufacture Stamps in Other Forms resulting from the amendment no later than 2 (two) business days from the time the period referred to in paragraph (5) ends.

(7)

Procedures for the submission of the application for the amendment of the permit referred to in paragraph (2) and the permit referred to in paragraph (5) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

 

 

 

 

 

(1)

In the manufacture of Franked Stamps referred to in Article 25 paragraph (1) subparagraph a, the Taxpayers that have obtained the permit to manufacture Franked Stamps are required to perform the Deposit into the state treasury before manufacturing Franked Stamps.

(2)

The Deposit referred to in paragraph (1) is performed using a Tax Payment Slip pursuant to statutory provisions in the field of taxation of IDR15,000,000.00 (fifteen million rupiah) or multiples thereof.

(3)

For the Deposit referred to in paragraph (2), the Taxpayer will obtain:

 

a.

additional Deposit balance in the franking machine; or

 

b.

the code to top up the Deposit balance in the franking machine,

 

no later than 3 (three) business days from the date of the Deposit into the state treasury.

(4)

The Deposit into the state treasury that does not comply with the provisions referred to in paragraph (2) results in the failure of the Franked Stamp system to produce the additional Deposit balance in the franking machine or code referred to in paragraph (3).

(5)

The affixture of Franked Stamps reduces the Deposit balance in the franking machine amounting to the nominal value of the affixed Franked Stamps.

(6)

Taxpayers are prohibited from manufacturing Franked Stamps with a quantity exceeding the Deposit balance in the franking machine.

(7)

Taxpayers manufacturing Franked Stamps with a quantity exceeding the Deposit balance referred to in paragraph (6) must perform Post-Dated Stamping on Documents on which Stamp Duty is not or underpaid.

 

 

 

 

 

(1)

The code referred to in Article 31 paragraph (3) subparagraph b must be input into a franking machine manually to top up the Deposit balance in the franking machine.

(2)

Errors in procedures in the input of the code referred to in paragraph (1) result in the franking machine is locked.

(3)

A Taxpayer may apply for the unlock of a locked franking machine by attaching:

 

a.

the permit to manufacture Franked Stamps for the locked franking machine; and

 

b.

the statement letter from the provider of the franking machine stating that the franking machine is locked, thereby, cannot be used.

(4)

The application for the unlock of a locked franking machine referred to in paragraph (3) is submitted:

 

a.

in person;

 

b.

by post, freight forwarding companies or courier services with proof of postage; or

 

c.

electronically.

(5)

The submission of the application for the unlock of the locked franking machine referred to in paragraph (4) subparagraph c is submitted electronically in the event that the system is available.

(6)

Procedures for the submission of the application for the unlock of the locked franking machine referred to in paragraph (4) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(7)

For the application for the unlock of the locked franking machine referred to in paragraph (4) that has been completely received, a Proof of Receipt is issued.

(8)

The Director General of Taxes grants the unlock code and the replacement code to top up the Deposit balance in the franking machine no later than 1 (one) month from the time the Proof of Receipt referred to in paragraph (7) is issued.

 

 

 

 

 

(1)

In the manufacture of Computerised Stamps referred to in Article 25 paragraph (1) subparagraph b, the Taxpayers that have obtained the permit to manufacture Computerised Stamps are required to perform the Deposit into the state treasury before manufacturing Computerised Stamps.

(2)

The Deposit referred to in paragraph (1) is performed using a Tax Payment Slip or other administrative means equivalent to the Tax Payment Slip pursuant to statutory provisions in the field of taxation.

(3)

The affixture of Computerised Stamps reduces the Deposit balance amounting to the nominal value of the affixed Computerised Stamps.

(4)

Taxpayers are prohibited from manufacturing Computerised Stamps with a quantity exceeding the value of the Deposit.

(5)

Taxpayers manufacturing Computerised Stamps with a quantity exceeding the Deposit remitted into the state treasury referred to in paragraph (1) must perform Post-Dated Stamping on Documents on which Stamp Duty is not or underpaid.

(6)

The Taxpayers that have obtained the permit to manufacture Computerised Stamps referred to in paragraph (1) are required to submit the report on the manufacture of Computerised Stamps no later than the 10th 10 (tenth) of the following month after the month the Computerised Stamps are manufactured ends.

(7)

In the event that there is no manufacture of Computerised Stamps, the filing referred to in paragraph (6) continues to be conducted.

 

 

 

 

 

(1)

In the manufacture of Impressed Stamps referred to in Article 25 paragraph (1) subparagraph e, the permit to manufacture Impressed Stamps is valid until the validity period of the operational permit in the field of security Document printing from the Coordinating Board for Counterfeit Money Eradication ends.

(2)

Impressed Stamps referred to in paragraph (1) are only used in Stamp Duty collection on securities in the form of cheques and bank giro credits.

(3)

The affixture of Impressed Stamps pada cheques and bank giro credits referred to in paragraph (2) conducted by the Taxpayers that have obtained the permit to manufacture Impressed Stamps based on the request by the Stamp Duty Collecting Agent without prior Deposit.

(4)

The Stamp Duty Collecting Agent referred to in paragraph (3) is required to perform:

 

a.

remittance Stamp Duty into the state treasury amounting to the nominal value of Impressed Stamps affixed to Documents; and

 

b.

filing the collection and remittance in the Periodic Stamp Duty SPT, pursuant to statutory provisions in the field of Stamp Duty.

(5)

The Taxpayers that have obtained the permit to manufacture Impressed Stamps referred to in paragraph (1) are required to submit the report on the manufacture of Impressed Stamps no later than the 10th 10 (tenth) of the following month after the month the cheques and/or bank giro credits are handed over to Stamp Duty Collecting Agents ends.

(6)

In the event that there is no manufacture of Impressed Stamps, the filing referred to in paragraph (5) continues to be conducted.

 

 

 

 

 

(1)

In the manufacture of Digital Stamps referred to in Article 25 paragraph (1) subparagraph d, the permit to manufacture Digital Stamps is valid insofar as the Taxpayer is of Stamp Duty Collecting Agent status.

(2)

The affixture of Digital Stamps by a Stamp Duty Collecting Agent referred to in paragraph (1) in the context of Stamp Duty collection is conducted through the Digital Stamp System without prior Deposit.

(3)

The Stamp Duty Collecting Agent referred to in paragraph (2) is required to conduct the following:

 

a.

remitting Stamp Duty into the state treasury amounting to the nominal value of Digital Stamps affixed to Documents; and

 

b.

filing the collection and remittance in the Periodic Stamp Duty SPT,

 

 

 

 

 

(1)

The report referred to in Article 33 paragraph (6) and Article 34 paragraph (5) is submitted:

 

a.

in person;

 

b.

by post, freight forwarding companies or courier services with proof of postage; or

 

c.

electronically.

(2)

The report referred to in paragraph (1) subparagraph c is submitted electronically in the event that the system is available.

(3)

Procedures for the submission of the report referred to in paragraph (1) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(4)

For the report referred to in paragraph (1) that has been completely received, a Proof of Receipt is issued.

 

 

 

 

 

(1)

The permit to manufacture Stamps in Other Forms referred to in Article 6 paragraph (7) is revoked by the Head of the Tax Office where the Taxpayer is registered pursuant to statutory provisions.

(2)

The permit to manufacture Stamps in Other Forms referred to in paragraph (1) is revoked based on the application by the Taxpayer or ex officio.

 

 

 

 

 

(1)

A Taxpayer may apply for the revocation of the permit to manufacture Stamps in Other Forms referred to in Article 37 paragraph (2) to the Head of the Tax Office where the Taxpayer is registered in the event that:

 

a.

the franking machine is damaged, thereby, cannot be used;

 

b.

the Taxpayer will no longer manufacture Franked Stamps in the future; or

 

c.

the Taxpayer will no longer manufacture Computerised Stamps in the future.

(2)

The application for the revocation of the permit referred to in paragraph (1) must be attached with:

 

a.

the statement letter from the provider of the franking machine stating that the franking machine is damaged, thereby, cannot be used, in the event that the application for the revocation of the permit is because the franking machine is damaged; or

 

b.

the statement letter of no longer manufacturing Franked Stamps or Computerised Stamps, in the event that the application for the revocation of the permit because the Taxpayer will no longer manufacture Franked Stamps or Computerised Stamps in the future.

(3)

The application for the revocation of the permit referred to in paragraph (2) is submitted:

 

a.

in person;

 

b.

by post, freight forwarding companies or courier services with proof of postage; or

 

c.

electronically.

(4)

The application for the revocation of the permit electronically referred to in paragraph (3) subparagraph c is submitted electronically in the event that the system is available.

(5)

Procedures for the submission of the application for the revocation of the permit referred to in paragraph (3) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(6)

For the application for the revocation of the permit referred to in paragraph (3) that has been completely received, a Proof of Receipt is issued.

 

 

 

 

 

(1)

The revocation of the permit to manufacture Franked Stamps for the application referred to in Article 38 paragraph (1) subparagraph a and subparagraph b conducted based on the results of the administrative examination and physical examination of the franking machine.

(2)

The permit to manufacture Computerised Stamps for the application referred to in Article 38 paragraph (1) subparagraph c is revoked based on the results of the administrative examination.

(3)

Based on the results of the examination referred to in paragraph (1) and paragraph (2), the Head of the Tax Office where the Taxpayer is registered issues the revocation letter for the permit to manufacture Stamps in Other Forms no later than 5 (five) business days from the time the Proof of Receipt referred to in Article 38 paragraph (6) is issued.

(4)

In the event that the period referred to in paragraph (3) has elapsed and the Head of the Tax Office where the Taxpayer is registered does not issue the revocation letter for the permit to manufacture Stamps in Other Forms, the application for the revocation of the permit to manufacture Stamps in Other Forms is deemed accepted and the Head of the Tax Office where the Taxpayer is registered must issue the revocation letter for the permit to manufacture Stamps in Other Forms no later than 2 (two) business days from the time the period referred to in paragraph (3) ends.

 

 

 

 

 

(1)

The permit to manufacture Stamps in Other Forms referred to in Article 37 paragraph (2) is revoked ex officio in the event that:

 

a.

the Taxpayer does not fulfil the provisions referred to in Article 28 paragraph (4) subparagraph b to manufacture Computerised Stamps;

 

b.

the Taxpayer does not or is late in filing:

 

 

1.

the report on the manufacture of Computerised Stamps referred to in Article 33 paragraph (6); or

 

 

2.

the report on the manufacture of Impressed Stamps referred to in Article 34 paragraph (5);

 

c.

the Tax Office where the Taxpayer is registered discovers the misuse of the permit to manufacture Stamps in Other Forms.

(2)

The permit to manufacture Stamps in Other Forms referred to in paragraph (1) is revoked ex officio by issuing the revocation letter for the permit to manufacture Stamps in Other Forms ex officio.

(3)

Procedures for the submission of the revocation letter for the permit to manufacture Stamps in Other Forms referred to in paragraph (2) and in Article 39 paragraph (3) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

 

 

 

 

 

Documents in the form of:

a.

the application letter for the permit to manufacture Stamps in Other Forms referred to in Article 28 paragraph (2);

b.

the statement letter of the ownership of franking machine referred to in Article 28 paragraph (5) subparagraph a number 2;

c.

the statement letter for the use of Computerised Stamps referred to in Article 28 paragraph (5) subparagraph b;

d.

the permit to manufacture Stamps in Other Forms referred to in Article 28 paragraph (3), Article 29 paragraph (1) subparagraph a, Article 30 paragraph (5) and Article 30 paragraph (6);

e.

the rejection letter for the granting of the permit to manufacture Stamps in Other Forms referred to in Article 29 paragraph (1) subparagraph b;

f.

the application letter for the unlock of the locked franking machine referred to in Article 32 paragraph (3);

g.

the report on the manufacture of Computerised Stamps referred to in Article 33 paragraph (6);

h.

the report on the manufacture of Impressed Stamps referred to in Article 34 paragraph (5);

i.

the application letter for the revocation of the permit to manufacture Stamps in Other Forms referred to in Article 38 paragraph (1);

j.

the statement letter of no longer manufacturing Franked Stamps or Computerised Stamps referred to in Article 38 paragraph (2) subparagraph b;

k.

the revocation letter for the permit to manufacture Stamps in Other Forms referred to in Article 39 paragraph (3) and paragraph (4); and

l.

the revocation letter for the permit to manufacture Stamps in Other Forms ex officio referred to in Article 40 paragraph (2),

shall be prepared using the sample format listed in Appendix letter F which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

 

Stamp Duty payment using a Tax Payment Slip referred to in Article 6 paragraph (2) subparagraph b is conducted for Stamp Duty payment by Liable Party in the event that:

a.

Post-Dated Stamping totaling more than 50 (fifty) Documents;

b.

it is not possible to pay Stamp Duty using Adhesive Stamps because Adhesive Stamps are not available or cannot be used; or

c.

it is not possible to pay Stamp Duty using Electronic Stamps because the Electronic Stamp System cannot be accessed and/or does not provide a response in the affixture process of Electronic Stamps.

 

 

 

 

 

(1)

Stamp Duty payment using a Tax Payment Slip referred to in Article 42 is conducted with the following provisions:

 

a.

paying Stamp Duty payable using a Tax Payment Slip or other administrative means equivalent to the Tax Payment Slip pursuant to statutory provisions in the field of taxation;

 

b.

preparing the list of Documents, in the event that the Stamp Duty is paid for 2 (two) or more Documents subject to Stamp Duty payable; and

 

c.

attaching Tax Payment Slip that has been validated with the State Revenue Transaction Number, state revenue receipt that has been validated with a State Revenue Transaction Number or overbooking receipt to the Documents subject to Stamp Duty payable or the list of Documents referred to in subparagraph b.

(2)

Documents in the form of the list of Documents referred to in paragraph (1) subparagraph b shall be prepared using the sample format listed in Appendix letter G which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

 

(1)

Stamp Duty payment using Adhesive Stamps shall be declared valid if the following provisions are fulfilled:

 

a.

the Stamp Duty is paid using legal and valid Adhesive Stamps as well as have never been used for the payment of Stamp Duty on a Document;

 

b.

the affixture of Adhesive Stamps fulfils the provisions referred to in Article 7 paragraph (2); and

 

c.

Adhesive Stamps affixed to Documents have general characteristics and special characteristics referred to in Article 8.

(2)

Stamp Duty payment using Electronic Stamps shall be declared valid if the following provisions are fulfilled:

 

a.

the Electronic Stamps are affixed through the Electronic Stamp System; and

 

b.

Electronic Stamps affixed to Documents have the unique code and certain details referred to in Article 17.

(3)

Stamp Duty payment using Stamps in Other Forms shall be declared valid if the following provisions are fulfilled:

 

a.

Stamps in Other Forms are affixed by the Taxpayers that have obtained the permit to manufacture Stamps in Other Forms;

 

b.

Stamps in Other Forms are affixed to Documents that fulfil the elements referred to in Article 27;

 

c.

for Franked Stamps, the Deposit balance in the franking machine is sufficient to affix Franked Stamps;

 

d.

for Computerised Stamps, the Deposit referred to in Article 33 paragraph (1) is sufficient to affix Computerised Stamps;

 

e.

for Impressed Stamps:

 

 

1.

the Impressed Stamps are affixed based on the request by the Stamp Duty Collecting Agent; and

 

 

2.

the Stamp Duty Collecting Agent has remitted Stamp Duty into the state treasury and has filed the collection and remittance in the Periodic Stamp Duty SPT;

 

 

and

 

f.

for Digital Stamps:

 

 

1.

the Digital Stamps are affixed by the Stamp Duty Collecting Agent through the Digital Stamp System; and

 

 

2.

the Stamp Duty Collecting Agent has remitted Stamp Duty into the state treasury and has filed the collection and remittance in the Periodic Stamp Duty SPT.

 

 

 

 

 

Stamp Duty payment is not valid and Documents are deemed to not be affixed with Stamps in the event that the provisions referred to in Article 44 are not fulfilled.

 

 

 

 

 

(1)

The Director General of Taxes may determine the validity of Stamps based on the request for the determination of the validity of Stamps from a Liable Party or other parties.

(2)

The request for the determination of the validity of Stamps referred to in paragraph (1) must be attached with Stamps for which the determination of the validity is requested.

(3)

The validity of Stamps referred to in paragraph (1) is determined based on the results of the examination of the validity of Stamps.

(4)

In the event that an examination of the validity of Stamps referred to in paragraph (3) is necessary, the Director General of Taxes may request details or explanation from the party implementing the printing of Adhesive Stamps or manufacture of Electronic Stamps.

 

 

 

 

 

 

Post-Dated Stamping conducted for:

a.

Documents on which Stamp Duty is not or underpaid as it should otherwise be; and/or

b.

Documents used as evidence in court referred to in Article 3 paragraph (1) subparagraph b.

 

 

 

 

 

The party required to pay Stamp Duty through Post-Dated Stamping referred to in Article 47 is a Liable Party.

 

 

 

 

 

Stamp Duty that must be paid through Post-Dated Stamping referred to in Article 47 is determined to amount to:

a.

Stamp Duty payable pursuant to statutory provisions applicable at the time Stamp Duty becomes payable plus an administrative penalty of 100% (one hundred per cent) of Stamp Duty payable, in the event that Documents referred to in Article 47 letter a are subject to Stamp Duty payable from 1 January 2021;

b.

Stamp Duty payable pursuant to statutory provisions applicable at the time Stamp Duty becomes payable plus an administrative penalty of 200% (two hundred per cent) of Stamp Duty payable, in the event that Documents referred to in Article 47 letter a are subject to Stamp Duty payable before 1 January 2021; and

c.

Stamp Duty payable pursuant to statutory provisions applicable at the time Post-Dated Stamping is conducted on the Documents referred to in Article 47 letter b.

 

 

 

 

 

(1)

Stamp Duty payable referred to in Article 49 is paid using:

 

a.

Adhesive Stamps;

 

b.

Electronic Stamps; or

 

c.

Tax Payment Slip.

(2)

The administrative penalty referred to in Article 49 subparagraph a and subparagraph b is paid using a Tax Payment Slip or other administrative means equivalent to the Tax Payment Slip pursuant to statutory provisions in the field of taxation.

 

 

 

 

 

(1)

Stamp Duty payment through Post-Dated Stamping referred to in Article 49 is validated by:

 

a.

Post Office Officials; or

 

b.

DGT Officials.

(2)

Post Office Officials referred to in paragraph (1) subparagraph a validate Stamp Duty payment through Post-Dated Stamping using Adhesive Stamps, by affixing Post-Dated Stamping franking to the Documents or the list of Documents on which Stamp Duty has been paid through Post-Dated Stamping.

(3)

Stamp Duty payment through Post-Dated Stamping referred to in paragraph (2) is validated after Post Office Officials ensure the Stamp Duty payment using Adhesive Stamps fulfils the provisions on the validity referred to in Article 44 paragraph (1).

(4)

DGT Officials referred to in paragraph (1) subparagraph b validate Stamp Duty payment through Post- Dated Stamping using Adhesive Stamps, Electronic Stamps and/or Tax Payment Slip, by affixing Post- Dated Stamping franking pada Documents or the list of Documents on which Stamp Duty has been paid through Post-Dated Stamping.

(5)

The Stamp Duty payment through Post-Dated Stamping referred to in paragraph (4), is validated after DGT Officials ensure:

 

a.

the Stamp Duty payment using Adhesive Stamps fulfils the provisions on the validity referred to in Article 44 paragraph (1) and the administrative penalty has been paid pursuant to statutory provisions in the field of taxation;

 

b.

the Stamp Duty payment using Electronic Stamps fulfils the provisions on the validity referred to in Article 44 paragraph (2) and the administrative penalty has been paid pursuant to statutory provisions in the field of taxation; or

 

c.

the Stamp Duty payment using a Tax Payment Slip fulfils the provisions referred to in Article 43 paragraph (1) and the administrative penalty has been paid pursuant to statutory provisions in the field of taxation.

 

 

 

 

 

(1)

The Director General of Taxes may issue a Notice of Tax Assessment after audit measures are conducted in the event that of Post-Dated Stamping on which Stamp Duty is not or underpaid by Liable Party referred to in Article 47 letter a as well as administrative penalty referred to in Article 49 subparagraph a or subparagraph b.

(2)

The Director General of Taxes may issue a Notice of Tax Collection after examination or audit measures are conducted in the event of Post-Dated Stamping on which Stamp Duty has been paid by Liable Party but administrative penalty referred to in Article 49 subparagraph a or subparagraph b has not been paid.

(3)

The issuance of the Notice of Tax Assessment referred to in paragraph (1) and the issuance of the Notice of Tax Collection referred to in paragraph (2) conducted pursuant to statutory provisions stipulating general provisions and tax procedures.

 

 

 

 

 

(1)

Liable Party may request the validation by DGT Officials referred to in Article 51 paragraph (1) subparagraph b for Documents on which:

 

a.

Stamp Duty is assessed using a Notice of Tax Assessment referred to in Article 52 paragraph (1); and

 

b.

Stamp Duty has been paid but the administrative penalty is collected using a Notice of Tax Collection referred to in Article 52 paragraph (2).

(2)

For the request referred in paragraph (1), DGT Officials validate by affixing Post-Dated Stamping franking to the Documents or the list of Documents after ensuring:

 

a.

Stamp Duty assessed using a Notice of Tax Assessment or administrative penalty collected using a Notice of Tax Collection has been paid pursuant to statutory provisions in the field of taxation; and

 

b.

the Liable Party is not subject to legal remedies for the Notice of Tax Assessment referred to in Article 52 paragraph (1) or Notice of Tax Collection referred to in Article 52 paragraph (2).

 

 

 

 

 

The Post-Dated Stamping franking referred to in Article 51 paragraph (2), Article 51 paragraph (4) and Article 53 paragraph (2) shall be prepared using the sample format listed in Appendix letter H which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

 

 

(1)

Stamp Duty payable on Documents referred to in Article 3 paragraph (2) may be collected by Stamp Duty Collecting Agents.

(2)

Documents that must be subject to collection by Stamp Duty Collecting Agents referred to in paragraph (1) are certain Documents that include:

 

a.

securities in the form of cheques and/or bank giro credits;

 

b.

Documents of securities transactions, including Documents of futures contract transactions, in whatever name and form;

 

c.

certificates, statement letters or other similar letters as well as the copies thereof; and

 

d.

Documents stating an amount of money with a nominal value exceeding IDR5,000,000.00 (five million rupiah) which:

 

 

1.

state the receipt of money; or

 

 

2.

contain an acknowledgment that the debt has been fully or partially settled or taken into account.

(3)

Certain Documents referred to in paragraph (2) that obtain the exemption from Stamp Duty facility are excluded from Stamp Duty collection.

 

 

 

 

 

(1)

The Director General of Taxes may determine a Taxpayer as a Stamp Duty Collecting Agent ex officio or based on the application by the Taxpayer.

(2)

The Director General of Taxes delegates the authority to appoint the Stamp Duty Collecting Agent referred to in paragraph (1) in the form of delegation to the Head of the Tax Office where the Taxpayer is registered.

(3)

The Taxpayer determined as a Stamp Duty Collecting Agent referred to in paragraph (1) is a Taxpayer with the following criteria:

 

a.

facilitating the issuance of Documents referred to in Article 55 paragraph (2) subparagraph a;

 

b.

issuing and/or facilitating the issuance of Documents referred to in Article 55 paragraph (2) subparagraph b; and/or

 

c.

issuing and/or facilitating the issuance of Documents referred to in Article 55 paragraph (2) subparagraph c and/or subparagraph d in a certain quantity based on the considerations from the Director General of Taxes.

 

 

 

 

 

(1)

The Stamp Duty Collecting Agent referred to in Article 56 paragraph (1) is determined ex officio based on audit findings or the results of the administrative examination according to data and/or information held or obtained by the Directorate General of Taxes, including data and/or information obtained from extensification activities that the Taxpayer fulfils the criteria as a Stamp Duty Collecting Agent.

(2)

The ex officio determination of the Stamp Duty Collecting Agent referred to in paragraph (1) is conducted by issuing a determination letter as a Stamp Duty Collecting Agent.

 

 

 

 

 

(1)

A Taxpayer that has fulfilled the criteria referred to in Article 56 paragraph (3) but has not been determined as a Stamp Duty Collecting Agent may apply to the Head of the Tax Office where the Taxpayer is registered to be determined as a Stamp Duty Collecting Agent.

(2)

The application referred to in paragraph (1) may be submitted:

 

a.

electronically; or

 

b.

in person,

 

pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(3)

The application referred to in paragraph (2) must be attached with the statement letter of willingness to be determined as a Stamp Duty Collecting Agent.

(4)

The application referred to in paragraph (2) subparagraph a is submitted electronically in the event that the system is available.

(5)

For the application to be determined as a Stamp Duty Collecting Agent referred to in paragraph (2) that has been completely received, a Proof of Receipt is issued.

 

 

 

 

 

(1)

Based on the application letter referred to in Article 58 paragraph (1), the Head of the Tax Office where the Taxpayer is registered issues:

 

a.

the determination letter as a Stamp Duty Collecting Agent in the event that the application fulfils the provisions referred to in Article 56 paragraph (3) and Article 58 paragraph (3); or

 

b.

the rejection letter for the determination as a Stamp Duty Collecting Agent in the event that the application does not fulfil the provisions referred to in Article 56 paragraph (3) or Article 58 paragraph (3),

 

no later than 5 (five) business days from the time the Proof of Receipt referred to in Article 58 paragraph (5) is issued.

(2)

In the event that the period referred to in paragraph (1) has elapsed and the Head of the Tax Office where the Taxpayer is registered does not issue determination letter as a Stamp Duty Collecting Agent or the rejection letter of the determination as a Stamp Duty Collecting Agent, the application is deemed accepted and the Head of the Tax Office where the Taxpayer is registered must issue determination letter as a Stamp Duty Collecting Agent no later than 2 (two) business days from the time the period referred to in paragraph (1) ends.

(3)

Procedures for the submission of determination letter as a Stamp Duty Collecting Agent referred to in paragraph (1) subparagraph a, and in Article 57 paragraph (2) as well as the rejection letter for the determination as a Stamp Duty Collecting Agent referred to in paragraph (1) subparagraph b are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(4)

The determination as a Stamp Duty Collecting Agent referred to in paragraph (1) subparagraph a and in Article 57 paragraph (2) comes into force from the beginning of the following month after the date of the determination letter.

 

 

 

 

 

 

Stamp Duty Collecting Agents are required to:

a.

collect Stamp Duty payable on certain Documents referred to in Article 55 paragraph (2) from the Liable Party;

b.

remit Stamp Duty into the state treasury; and

c.

report collection and remittance Stamp Duty, including the issuance of Documents that obtain the exemption from Stamp Duty facility to the office of the Directorate General of Taxes.

 

 

 

 

 

Stamp Duty referred to in Article 60 letter a is collected at the time:

a.

the Documents are received from the Taxpayers that have obtained the permit to manufacture Impressed Stamps, for Documents referred to in Article 55 paragraph (2) subparagraph a;

b.

the Documents are completed by the party issuing or facilitating the issuance of Documents, for Documents referred to in Article 55 paragraph (2) subparagraph b; or

c.

the Documents are handed over to the Liable Party, for Documents referred to in Article 55 paragraph (2) subparagraph c and subparagraph d.

 

 

 

 

 

(1)

Stamp Duty Collection referred to in Article 60 letter a conducted by affixing:

 

a.

Impressed Stamps to the Documents referred to in Article 55 paragraph (2) subparagraph a through the Taxpayers that have obtained the permit to manufacture Impressed Stamps;

 

b.

Electronic Stamps to the Documents referred to in Article 55 paragraph (2) subparagraph b, subparagraph c and subparagraph d in the electronic format; and

 

c.

Digital Stamps to the Documents referred to in Article 55 paragraph (2) subparagraph b, subparagraph c and subparagraph d in the form of handwriting or print out.

(2)

A Stamp Duty Collecting Agent remains required to collect Stamp Duty by affixing the collection mark to the Documents in the event that it is not possible to affix Electronic Stamps and/or Digital Stamps because:

 

a.

of system failure; or

 

b.

the Stamp Duty Collecting Agent requires the procurement of infrastructure and/or adjustments to the system to affix Electronic Stamps and/or Digital Stamps.

(3)

The system failure referred to in paragraph (2) subparagraph a is a condition where:

 

a.

the Electronic Stamp System cannot be accessed, does not provide a response in the affixture process of Electronic Stamps and/or Electronic Stamps cannot be affixed to a type of electronic Documents, based on the notification from the Money-printing Public Corporation of the Republic of Indonesia; and/or

 

b.

the Digital Stamp System cannot be accessed and/or does not provide a response in the affixture process of Digital Stamps based on the notification from the Directorate General of Taxes.

(4)

The collection mark referred to in paragraph (2) contains:

 

a.

the phrase “STAMP DUTY PAID";

 

b.

figures indicating the Stamp Duty rate; and

 

c.

the name of the Stamp Duty Collecting Agent.

 

 

 

 

 

(1)

Remittance of Stamp Duty referred to in Article 60 letter b for Stamp Duty collected for every Taxable Period must be conducted no later than on the 15th (fifteenth) of the following month after the Taxable Period ends.

(2)

The remittance referred to in paragraph (1) is conducted using a Tax Payment Slip or other administrative means equivalent to the Tax Payment Slip pursuant to statutory provisions in the field of taxation.

 

 

 

 

 

(1)

The filing referred to in Article 60 letter c must be conducted by filing the Periodic Stamp Duty SPT to the office of the Directorate General of Taxes no later than on the 15th (fifteenth) of the following month after the Taxable Period ends.

(2)

The Periodic Stamp Duty SPT referred to in paragraph (1) is in the form of electronic Documents and filed electronically.

(3)

For the filing of the Periodic Stamp Duty SPT referred to in paragraph (1), a Proof of Receipt is given.

(4)

In the event that there are no Documents on which Stamp Duty must be collected and/or no Documents that obtain the exemption from Stamp Duty facility are issued, the filing referred to in paragraph (1) continues to be conducted.

(5)

Procedures for the submission of the Periodic Stamp Duty SPT referred to in paragraph (2) conducted pursuant to statutory provisions stipulating tax returns.

 

 

 

 

 

(1)

In the event that the remittance deadline referred to in Article 63 paragraph (1) and filing referred to in Article 64 paragraph (1) is a holiday, remittance and filing may be conducted no later than on the following business day.

(2)

The holidays referred to in paragraph (1) are Saturdays, Sundays, national holidays, days off to organise General Elections or days determined as national collective leave.

 

 

 

 

 

(1)

Stamp Duty Collecting Agents may voluntarily amend the Periodic Stamp Duty SPT that has been filed in the event that:

 

a.

there are misspellings or miscalculations; or

 

b.

there are securities in the form of cheques and/or bank giro credits referred to in Article 55 paragraph (2) subparagraph a on which Stamp Duty has been collected but not used.

(2)

Procedures for the submission of the amendment the Periodic Stamp Duty SPT referred to in paragraph (1) are implemented pursuant to statutory provisions stipulating tax returns.

 

 

 

 

 

(1)

The Director General of Taxes may issue a Notice of Tax Assessment to a Stamp Duty Collecting Agent that does not implement the obligation to collect referred to in Article 60 letter a, and/or remit referred to in Article 60 letter b pursuant to statutory provisions in the field of general provisions and tax procedures.

(2)

The amount of Stamp Duty underpayment in the Notice of Tax Assessment referred to in paragraph (1) of Stamp Duty that is not or under-collected and/or not or under-remitted, plus an administrative penalty of 100% (one hundred per cent) of Stamp Duty that is not or under-collected and/or not or under- remitted.

 

 

 

 

 

 

The Head of the Tax Office where the Taxpayer is registered may revoke the determination as a Stamp Duty Collecting Agent ex officio or based on the application by the Taxpayer for a Taxpayer that no longer fulfils the criteria referred to in Article 56 paragraph (3) for 3 (three) consecutive months.

 

 

 

 

 

(1)

The ex officio determination as a Stamp Duty Collecting Agent referred to in Article 68 is revoked based on data and/or information taxation held or obtained by the Directorate General of Taxes.

(2)

The ex officio determination as a Stamp Duty Collecting Agent referred to in Article 68 is revoked by issuing a revocation letter for the determination as a Stamp Duty Collecting Agent.

 

 

 

 

 

(1)

The application for the revocation of the determination as a Stamp Duty Collecting Agent referred to in Article 68 must be attached with the statement letter of no longer fulfilling the criteria as a Stamp Duty Collecting Agent.

(2)

The application for the revocation of the determination as a Stamp Duty Collecting Agent referred to in paragraph (1) is submitted:

 

a.

electronically; or

 

b.

in person,

 

pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(3)

The submission of the application for the revocation of the determination as a Stamp Duty Collecting Agent electronically referred to in paragraph (2) subparagraph a is submitted electronically in the event that the system is available.

(4)

For the application for the revocation of the determination referred to in paragraph (2) that has been completely received, a Proof of Receipt is issued.

 

 

 

 

 

(1)

Based on the application for the revocation of the determination referred to in Article 70 paragraph (1), the Head of the Tax Office where the Taxpayer is registered issues:

 

a.

the revocation letter for the determination as a Stamp Duty Collecting Agent in the event that the application fulfils the provisions referred to in Article 68 and Article 70 paragraph (1); or

 

b.

the rejection letter for the revocation of the determination as a Stamp Duty Collecting Agent in the event that the application does not fulfil the provisions referred to in Article 68 or Article 70 paragraph (1),

 

no later than 5 (five) business days from the time the Proof of Receipt referred to in Article 70 paragraph (4) is issued.

(2)

In the event that the period referred to in paragraph (1) has elapsed and the Head of the Tax Office where the Taxpayer is registered does not issue revocation letter for the determination as a Stamp Duty Collecting Agent or the rejection letter for the revocation of the determination as a Stamp Duty Collecting Agent, the application is deemed accepted and the Head of the Tax Office where the Taxpayer is registered must issue revocation letter for the determination as a Stamp Duty Collecting Agent no later than 2 (two) business days from the time the period referred to in paragraph (1) ends.

(3)

The revocation of the determination as a Stamp Duty Collecting Agent referred to in paragraph (1) subparagraph a, paragraph (2) and in Article 69 paragraph (2) comes into force from the date of the revocation letter for the determination.

(4)

Procedures for the submission of revocation letter for the determination as a Stamp Duty Collecting Agent referred to in paragraph (1) subparagraph a, paragraph (2) and Article 69 paragraph (2) as well as the rejection letter for the revocation of the determination as a Stamp Duty Collecting Agent referred to in paragraph (1) subparagraph b are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

 

 

 

 

 

Documents in the form of:

a.

the application letter to be determined as a Stamp Duty Collecting Agent referred to in Article 58 paragraph (1);

b.

the statement letter of willingness to be determined as a Stamp Duty Collecting Agent referred to in Article 58 paragraph (3);

c.

determination letter as a Stamp Duty Collecting Agent referred to in Article 57 paragraph (2) and Article 59 paragraph (1) subparagraph a;

d.

the rejection letter for the determination as a Stamp Duty Collecting Agent referred to in Article 59 paragraph (1) subparagraph b;

e.

the application letter for the revocation of the determination as a Stamp Duty Collecting Agent referred to in Article 70 paragraph (1);

f.

the statement letter of no longer fulfilling the criteria as a Stamp Duty Collecting Agent referred to in Article 70 paragraph (1);

g.

the revocation letter for the determination as a Stamp Duty Collecting Agent referred to in Article 69 paragraph (2) and Article 71 paragraph (1) subparagraph a; and

h.

the rejection letter for the revocation of the determination as a Stamp Duty Collecting Agent referred to in Article 71 paragraph (1) subparagraph b,

shall be prepared using the sample format listed in Appendix letter I which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

 

The application for a refund of the tax overpayment that should not otherwise be payable may be submitted in the event:

a.

of Deposit that has not been used and/or is remaining; and

b.

that Stamp Duty collection is greater than Stamp Duty that should be collected due to the amendment of the Periodic Stamp Duty SPT referred to in Article 66 paragraph (1).

 

 

 

 

 

(1)

Deposit that has not been used and/or is remaining referred to in Article 73 subparagraph a in the form of:

 

a.

Deposit into the state treasury that fails to generate the code or the additional Deposit balance in the franking machine;

 

b.

remaining Deposit in the franking machine, in the event that the permit to manufacture Stamps in Other Forms is revoked based on the application by the Taxpayer;

 

e.

the remaining Deposit for Computerised Stamps, in the event that the permit to manufacture Stamps in Other Forms is revoked based on the application by the Taxpayer;

 

d.

Deposit that has been remitted into the state treasury for the Stamp Duty paid franking printed on the cheques and/or bank giro credits that are not used; and

 

e.

Deposit for Electronic Stamps:

 

 

1.

sourced from the remittance of Stamp Duty collection until the end of the October 2024 Taxable Period; and

 

 

2.

that have not been affixed for Stamp Duty collection at the end of the October 2024 Taxable Period.

(2)

For the Deposit referred to in paragraph (1), a refund may be requested by:

 

a.

the payor concerned, for the Deposit referred to in paragraph (1) subparagraph a, subparagraph b, subparagraph e and subparagraph d; or

 

b.

Distributors, for the Deposit referred to in paragraph (1) subparagraph e,

 

by applying for a refund to the Director General of Taxes.

(3)

The application for a refund submitted by the payor referred to in paragraph (2) subparagraph a must be attached with Documents in the form of:

 

a.

the calculation of the tax that should not otherwise be payable;

 

b.

the reasons for the application for a refund of the tax overpayment that should not otherwise be payable; and

 

c.

the list of cheques and/or bank giro credits for the Stamp Duty on which, the application for the refund of tax overpayment that should not otherwise be payable is submitted, for the application for a refund of Deposit that has been remitted into the state treasury for the Stamp Duty paid franking printed on the cheques and/or bank giro credits that are not used referred to in paragraph (1) subparagraph d.

(4)

The application for a refund submitted by Distributor referred to in paragraph (2) subparagraph b must be attached with Documents in the form of:

 

a.

the calculation of the tax that should not otherwise be payable;

 

b.

the reasons for the application for a refund of the tax overpayment that should not otherwise be payable;

 

e.

the statement letter from the Money-printing Public Corporation of the Republic of Indonesia that the compensation for Electronic Stamps submitted the application for a refund has not been paid, in the event that the compensation has not been paid; and

 

d.

refund receipt for the compensation into the state treasury for Electronic Stamps submitted the application for a refund, in the event that the compensation has been paid.

 

 

 

 

 

(1)

The refund for Stamp Duty Collection is greater than Stamp Duty that should be collected referred to in Article 73 subparagraph b may be requested by a Stamp Duty Collecting Agent by applying for a refund.

(2)

The application for a refund referred to in paragraph (1) is submitted to the Director General of Taxes.

(3)

The application for a refund referred to in paragraph (1) must be attached with Documents in the form of:

 

a.

the Periodic Stamp Duty SPT and Proof of Receipt the Periodic Stamp Duty SPT constituting the basis for the application; and

 

b.

the list of cheques and/or bank giro credits for the Stamp Duty on which, the application for the refund of tax overpayment that should not otherwise be payable is submitted, in the event of securities in the form of cheques and/or bank giro credits on which Stamp Duty has been collected but not used referred to in Article 66 paragraph (1) subparagraph b.

(4)

Documents in the form of the list of cheques and/or bank giro credits for the Stamp Duty on which, the application for the refund of tax overpayment that should not otherwise be payable is submitted referred to in paragraph (2) subparagraph b and Article 74 paragraph (3) subparagraph e shall be prepared using the sample format listed in Appendix letter J which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

(1)

The application for a refund referred to in Article 73 is submitted:

 

a.

in person;

 

b.

by post, freight forwarding companies or courier services with proof of postage; or

 

e.

electronically.

(2)

The submission of the application for a refund electronically referred to in paragraph (1) subparagraph e is submitted electronically in the event that the system is available.

(3)

Procedures for the application for a refund are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations as well as stipulating procedures for the refund of tax overpayment that should not otherwise be payable.

(4)

For the application referred to in paragraph (1) that is completely received, a Proof of Receipt is issued.

 

 

 

 

 

(1)

The Director General of Taxes examines the correctness of the tax payment based on the application for a refund referred to in Article 73.

(2)

In the context of the examination of the correctness of the tax payment referred to in paragraph (1), the Director General of Taxes may request Documents and/or details to the applicant.

(3)

The results of the examination in the form of the refund of tax overpayment that should not otherwise be payable of the application referred to in Article 73 subparagraph a are granted in the event that fulfils the provisions:

 

a.

the tax that should not otherwise be payable has been paid into the state treasury;

 

b.

the tax payment referred to in subparagraph a has not been taken into account for the payment of tax payable;

 

e.

the cheques and/or bank giro credits are not used, for the application for a refund of Deposit that has been remitted into the state treasury for the Stamp Duty paid franking printed on the cheques and/or bank giro credits that are not used; and

 

d.

the compensation has not been paid or has been refunded into the state treasury, for the application for a refund of Deposit Electronic Stamps.

(4)

The results of the examination in the form of the refund of tax overpayment that should not otherwise be payable of the application referred to in Article 73 subparagraph b are granted in the event that the provisions are following:

 

a.

the tax that should not otherwise be payable has been remitted into the state treasury;

 

b.

tax remittance referred to in subparagraph a has not been taken into account for the payment of tax payable; and

 

e.

the cheques and/or bank giro credits are not used, for the application for a refund because there are securities in the form of cheques and/or bank giro credits on which Stamp Duty has been collected but not used.

(5)

The fulfilment of the provisions referred to in paragraph (3) subparagraph e and paragraph (4) subparagraph e is examined by:

 

a.

matching the physical cheques and/or bank giro credits and the list of cheques and/or bank giro credits referred to in Article 74 paragraph (3) subparagraph e or Article 75 paragraph (3) subparagraph b; and

 

b.

ensuring the serial number cheques and/or bank giro credits for the Stamp Duty on which, the application for the refund of tax overpayment that should not otherwise be payable is submitted has been:

 

 

1.

filed in the amended Periodic Stamp Duty SPT; and

 

 

2.

removed from the list of collection in the amended Periodic Stamp Duty SPT,

 

 

for the application for a refund because Stamp Duty collection is greater than Stamp Duty that should be collected.

(6)

The examination referred to in paragraph (1) is outlined in the report on the results of the examination of the application for the refund of tax overpayment that should not otherwise be payable.

 

 

 

 

 

(1)

Based on the report on the results of the examination referred to in Article 77 paragraph (6) the Director General of Taxes issue:

 

a.

the notice of tax overpayment assessment of the overpayment value based on the results of the examination, in the event of tax overpayment that should not otherwise be payable; or

 

b.

the notice of rejection, in the event that there is no tax overpayment that should not otherwise be payable.

(2)

In the event of tax overpayment that should not otherwise be payable, in addition to issuing the notice of tax overpayment assessment referred to in paragraph (1) subparagraph a, the Director General of Taxes also destroys cheques and/or bank giro credits for the Stamp Duty on which, the application for the refund of tax overpayment that should not otherwise be payable is submitted, by being shredded or burnt.

(3)

Securities in the form of cheques and/or bank giro credits referred to in paragraph (2) may be destroyed with the assistance from the Taxpayer that affixes Impressed Stamps to the cheques and/or bank giro credits.

(4)

The destruction of cheques and/or bank giro credits referred to in paragraph (2) is outlined in the official report of the destruction of cheques and/or bank giro credits.

(5)

Procedures for the issuance of and the submission of the notice of tax overpayment assessment and notice of rejection referred to in paragraph (1) are implemented pursuant to statutory provisions stipulating procedures for the exercise of tax rights and fulfilment of tax obligations.

(6)

Documents in the form of the official report of the destruction of cheques and/or bank giro credits referred to in paragraph (4) shall be prepared using the sample format listed in Appendix letter K which constitutes an integral part of this Ministerial Regulation.

 

 

 

 

 

The Director General of Taxes delegates authority in the form of delegation to the Head of the Tax Office where the Taxpayer is registered to:

a.

issue the notice of tax overpayment assessment and notice of rejection referred to in Article 78 paragraph (1); and

b.

destroy cheques and/or bank giro credits referred to in Article 78 paragraph (2).

 

 

 

 

 

 

When this Ministerial Regulation comes into force:

a.

Contract in the printing of Adhesive Stamps, distribution and sales of Adhesive Stamps as well as the manufacture and distribution of Electronic Stamps prepared pursuant to the Minister of Finance Regulation Number 133/PMK.03/2021 concerning the Implementing Regulation of Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stampsis declared to remain valid until the fulfilment of all rights and obligations pursuant to statutory provisions;

b.

the amount of compensation printing per piece of Adhesive Stamps, the amount of compensation distribution and sales of per piece of Adhesive Stamps as well as the amount of manufacture and distribution compensation per unit of Electronic Stamps stipulated pursuant to the Minister of Finance Regulation Number 133/PMK.03/2021 concerning the Implementing Regulation of Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stamps is declared to remain valid;

e.

the permit to manufacture Stamps in Other Forms issued pursuant to the Minister of Finance Regulation Number 133/PMK.03/2021 concerning the Implementing Regulation of Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stamps is declared to remain valid until the validity period of the permit expires or the permit is revoked;

d.

the Stamp Duty paid franking that has been affixed to the securities in the form of cheques and bank giro credits using printing technologies pursuant to the Minister of Finance Decree Number 133b/KMK.04/2000 concerning the Settlement of Stamp Duty using Cara Lain may be used for the payment of Stamp Duty payable;

e.

the discrepancy between Stamp Duty that should be payable, and the Stamp Duty rate stated in the Stamp Duty paid franking referred to in subparagraph d must be settled using Franked Stamps or Tax Payment Slips, no later than before the Documents are used;

f.

Stamp Duty is collected on paper Documents using the collection mark referred to in Article 62 paragraph (4) for a maximum of 2 (two) years from the entry of force of this Ministerial Regulation;

g.

remittance of Stamp Duty collection using Electronic Stamps until the end of the October 2024 Taxable Period is taken into account as the Deposit that constitutes:

 

1.

Electronic Stamps that may be sold to retailers and the general public; or

 

2.

Deposit that has not been used and/or is remaining for which the application for the refund of tax overpayment that should not otherwise be payable may be submitted,

 

for Distributors;

h.

Electronic Stamps that have not been affixed for Stamp Duty collection at the end of the October 2024 Taxable Period are refunded as the Deposit that constitutes:

 

1.

Electronic Stamps that may be sold to retailers and the general public; or

 

2.

Deposit that has not been used and/or is remaining for which the application for the refund of tax overpayment that should not otherwise be payable may be submitted,

 

for Distributors.

 

 

 

 

 

 

When this Ministerial Regulation comes into force:

a.

the Minister of Finance Regulation Number 133/PMK.03/2021 concerning the Implementing Regulation of Government Regulation Number 86 of 2021 concerning the Procurement, Management and Sales of Stamps (Official Gazette of the Republic of Indonesia of 2021 Number 1108);

b.

the Minister of Finance Regulation Number 134/PMK.03/2021 concerning Stamp Duty payment, General Characteristics and Special Characteristics of Adhesive Stamps, Unique Codes and Certain Information on Electronic Stamps, Stamps in Other Forms and Determination of the Validity of Stamps and Post-Dated Stamping (Official Gazette of the Republic of Indonesia of 2021 Number 1109); and

c.

the Minister of Finance Regulation Number 151/PMK.03/2021 concerning the Appointment of Stamp Duty Collecting Agents and Procedures for the Collection, Remittance and Filing of Stamp Duty (Official Gazette of the Republic of Indonesia of 2021 Number 1203),

are repealed and declared invalid.

 

 

 

 

 

This Ministerial Regulation shall come into force on 1 November 2024.

 

 

 

 

 

For public cognisance, this Ministerial Regulation shall be promulgated by placement in the Official Gazette of the Republic of Indonesia.

 

 

 

 

 

Enacted in Jakarta
on 11 October 2024
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed
SRI MULYANI INDRAWATI

Promulgated in Jakarta
on 18 October 2024
DIRECTOR GENERAL OF LEGISLATION ACTING OFFICIAL
MINISTRY OF LAW AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA
signed
ASEP N. MULYANA

OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA OF 2024 NUMBER 768